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Annual audited accounts

Paragraph 5 of Schedule 3 of the Freedom of Information (Scotland) Act 2002 requires that the Commissioner keep accounts, and prepare annual accounts in respect of each financial year (1 April to 31 March).  The Commissioner must send a copy of the annual accounts to the Auditor General for Scotland for auditing, and make the audited accounts available to the public.

View the Commissioner's audited annual accounts.


The Public Services Reform (Scotland) Act 2010

From April 2011 the Commissioner has new legal obligations to provide information on certain types of expenditure, and on how he/she has exercised his/her functions.  Part 3 of The Public Services Reform (Scotland) Act 2010 (the PSR Act) sets out details of certain annual statements which the Commissioner must publish.  The annual statements will be published here.  In addition, the Commissioner will publish quarterly expenditure statements on the categories of expenditure set out above.

The financial year runs from 1 April to 31 March.

Statements of expenditure

After the end of each financial year, the Commissioner must publish statements for that financial year on:

  • expenditure on public relations, overseas travel, hospitality and entertainment, and external consultancy
  • details of any individual payments made which are over £25,000
  • numbers of staff who receive remuneration of over £150,000.
Download PDF   Download CSV
 PDF iconAnnual Expenditure Statement 2017/18  CSV IconAnnual Expenditure Statement 2017/18
PDF iconAnnual Expenditure Statement 2016/17 CSV IconAnnual Expenditure Statement 2016/17
 Annual Expenditure Statement 2015/16PDF icon  Annual Expenditure Statement 2015/16CSV Icon

Statements on exercise of functions

After the end of each financial year, the Commissioner must publish statements for that financial year on how, through the exercise of his/her functions, steps have been taken:

  • to promote and increase sustainable growth
  • to improve efficiency, effectiveness and economy.

The Commissioner's Annual Report provides details of the steps that have been taken to improve efficiency, effectiveness and economy during the financial year, together with a summary of sustainable growth.

The Commissioner has also produced a full Statement on Sustainable Growth.

PDF icon2016-17 Statement on Sustainable Growth

PDF icon2015-16 Statement on Sustainable Growth

 Prescribed Persons (Disclosure of Information)

We publish below our reports in accordance with The Prescribed Persons (Report on Disclosure of Information) Regulations 2017.

 PDF icon Prescribed Persons Annual Report 2017-18


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